UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	July 2, 2014 3:00 P.M.

Form:	S-4
CIK: 0001060822 Company Name: CARTERS INC File Number: 333-194896
CIK: 0000795363 Company Name: CARTER WILLIAM CO File Number: 333-194896-05
CIK: 0001603399 Company Name: Carter's Retail, Inc. File Number: 333-194896-04
CIK: 0001603400 Company Name: TWCC Product Development & Sales, Inc. File Number: 333-194896-03
CIK: 0001599003 Company Name: Carter's Giftcard Company, Inc. File Number: 333-194896-02
CIK: 0001599169 Company Name: Oshkosh B'Gosh, Inc. File Number: 333-194896-01